ITO (E), New Delhi V. M/s Chadha Education Society, Delhi

ITA 91/DEL/2016

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9637 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-12-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 06-01-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D: NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA NO.91/DEL/2016 ASSTT. YEAR: 2011-12 O R D E R PER O.P. KANT, A.M. THE APPEAL FILED BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS), 40, NEW DELHI DATED 19.10.2015 PERTAINING TO THE ASSESSMENT YEAR 2011-12. 2. IT HAS BEEN ADMITTED BY BOTH THE PARTIES THE TAX EFFECT IS BELOW THE MONETARY LIMIT OF RS. 20 LAKHS. AT THE OUTSET OF THE HEARING ITSELF, THE LD. SR. DR BROUGHT TO OUR ATTENTION THAT CBDT VIDE CIRCULAR ITO, (E) WARD 1 (3), NEW DELHI. VS. CHADHA EDUCATIO N SOCIETY MAXFORT PRE-PRIMARY SCHOOL PLOT NO. 4 & 5, PITAMPURA, DELHI 110 034 PAN AAATC2999N (APPELLANT) (RESPONDENT) DEPARTMENT BY: SMT. NAINA SOIN KAPIL , SR. DR ASSESSEE BY : SHRI TARUN ROHATGI , F CA DATE OF HEARING 12/12 /201 8 DATE OF PRONOUNCEMENT 12 /12 /2018 2 NO.03/2018 DATED 11TH JULY 2018 HAS DECIDED THAT THE REVENUE WOULD NOT PREFER AN APPEAL BEFORE THE TRIBUNAL IF THE TAX EFFECT IS LESS THAN RS.20 LAKHS. THEREFORE, SHE PLEADED THAT THE APPEAL OF THE REVENUE BE DECIDED AS PER THE INSTRUCTION OF THE CBDT. LD AR ALSO REITERATED SAME FACTS. 3. WE HAVE HEARD BOTH THE SIDES ON THE ISSUE AND PERUSED THE MATERIAL. WE FIND THAT THE CBDT VIDE CIRCULAR DATED 11TH JULY 2018 HAS REVISED THE MONETARY LIMIT FOR FILING THE APPEAL BY THE DEPARTMENT BEFORE INCOME TAX APPELLATE TRIBUNAL TO RS. 20 LAKHS. 4. WE FIND THAT THE TAX EFFECT INVOLVES IN THE APPEALS OF THE REVENUE IS BELOW RS.20 LAKHS. THERE IS NO DISPUTE THAT THE BOARDS INSTRUCTIONS OR DIRECTIONS ISSUED TO THE INCOME-TAX AUTHORITIES ARE BINDING ON THOSE AUTHORITIES, THEREFORE, THE DEPARTMENT SHOULD HAVE WITHDRAWN/NOT PRESSED THE PRESENT APPEAL IN VIEW OF THE AFORESAID INSTRUCTION SINCE THE TAX EFFECT IN THE INSTANT APPEAL IS LESS THAN THE AMOUNT OF RS.20 LAKHS. 5. IN THE RESULT, THE APPEAL OF THE REVENUE STANDS DISMISSED AS INDICATED ABOVE. THIS DECISION WAS PRONOUNCED IN THE OPEN COURT ON 12 TH DECEMBER, 2018. SD/- SD/- (BHAVNESH SAINI) (O.P. KANT) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 12 /12/2018 VEENA COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI